Sales and Use Tax Annotations

Annotation 550.0360

(b) RESTAURANTS, HOTELS AND BOARDING HOUSES

550.0360 Ice Sales to Bars and Restaurants. The buyer may give the wholesaler a resale certificate if ice is purchased by a restaurant or bar solely for sale with food or drinks. But the wholesaler should collect tax on all ice sold to places which use part of the ice for refrigeration and part for resale with food and drinks; such restaurants or bars can deduct the tax-paid purchase price of ice used for sale with food or drinks on their own sales tax returns. 5/1/64.